Finance Act 2013

Amendment of section 135D (repayment of amounts of vehicle registration tax on export of certain vehicles) of Finance Act 1992.

65.— Section 135D (inserted by section 83 (1)(j) of the Finance Act 2012 ) of the Finance Act 1992 is amended in subsection (5) by substituting “on the records maintained under section 60 of the Finance Act 1993 ” for “on the registration certificate issued in accordance with section 131(5)(a)”.